This document provides an overview of the tax system in Bangladesh. It defines key terms like tax and income tax. It outlines the characteristics and objectives of taxation, including generating revenue, redistributing income, and facilitating economic development. It classifies different types of taxes like direct and indirect taxes. It also describes the different authorities involved in income tax collection and dispute resolution in Bangladesh, including the National Board of Revenue and various appellate commissions and tribunals.

1. Tax System In
Bangladesh
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2. WELCOME TO OUR
PRESENTATION
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3. GROUP NAME: “FRIENDS” 3
Group Members
No. Name Id
1 Md. Manik Mia 12202146
2 Md. Armanuzzaman 12202139
3 Pulok Kundu 12202144
4 Shakila Akter 12202155
5 Abdul Mannan 12202081

4. INTRODUCTION OF
PRESENTATION
 Definition Of Tax
 Characteristics Of Tax
 Objectives Of Taxation.
 Classification Of Tax.
 Definition Income Tax.
 Characteristics Of Income Tax.
 Importance & Objectives Of Income Tax.
 Classification of Assessec.
 Income tax Authority. 4

5. DEFINITION OF TAX
The term tax is derived from the French word “taxe” and
the latin word “taxare” which means “To charge”.
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6. CHARACTERISTICS OF TAX
 Non- penal and compulsory.
 Finance the government expenditure.
 Source of revenue
 Imposed by government.
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7. PRINCIPLE OF TAXATION
 Principle of equity.
 Principle of Certainty
 Principle of Convenience.
 Principle of Economy.
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8. CLASSIFICATION OF TAX.
 On the basis of impact
1. Direct
2. Indirect
 On the basis of degree of progression
1. Proportional
2. Progressive
3. Regressive
4. Digressive
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9. DEFINITION INCOME TAX.
Income tax is the tax which is levied on the taxable
income of person or entity as per the provision of
ITO-1984.
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10. CHARACTERISTICS OF
INCOME TAX.
Direct tax.
Regulated by ITO-1984.
Charge on total Income.
Rate is determination.
Annual basis.
Tax imposition.
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11. IMPORTANCE & OBJECTIVES
OF INCOME TAX.
 Revenue collection.
 Re- distribution of income.
 Increase in saving.
 Increase in capital investment.
 Economic development.
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12. CLASSIFICATION OF ASSESSEE
1. Person
 Individual
 Firm
 Association of person
 Hindu and undivided family
 Local Authority
 Company
 Artificial judicial person.
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13. CONT.
2. Residential status
 Resident
 Non-Resident Bangladesh
 Non-Resident foreigner.
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14. INCOME TAX AUTHORITY.
 National board of revenue & function.
 Chief commissioner Taxes & function.
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15. CONT.
 Judicial Authority & function.
1. Appellate join commissioner of taxes
2. Additional commissioner of taxes
3. Commissioner of taxes
 Taxes appellate tribunal & function.
1. Qualification of members
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16. QUESTION ?
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